Barnes Company reports the following for its product for its first year of operations. 531 per unit $ 21 per unit $ 12 per unit $ 54,000 per year $3 per unit $ 33,000 per year Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses Compute total product cost per unit using absorption costing for the following production levels: (a) 3,000 units, (b) 4,500 units, and (c) 5,400 units Product cost per unit using absorption costing Total product cost per unit 3,000 Units produced 4.500 5,400